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SEC Company Response from NESCO INDUSTRIES INC (CIK 0001099609) — Oct 27, 2004

NESCO INDUSTRIES INC (CIK 0001099609)
Date: Oct. 27, 2004 · CIK: 0001099609 · Accession: 0001201800-04-000211

AI Filing Summary & Sentiment

File numbers found in text: 000-28307

Referenced dates: October 14, 2004

Date
October 27, 2004
Author
Not clearly detected
Form
CORRESP
Company
NESCO INDUSTRIES INC (CIK 0001099609)

Letter

Re: Form 8-K Item 4, filed October 6, 2004 by Nesco Industries, Inc. ("Company") File#000-28307

NESCO INDUSTRIES, INC. 305 Madison Avenue New York, New York

October 27, 2004

Securities and Exchange Commission Washington, D.C. 20549

Ladies and Gentlemen:

In further response to comment letter dated October 14, 2004 from Ms. Jennifer Thompson, Staff Accountant, please be advised:

-- the Company is aware that it is responsible for adequacy and accuracy of the information in its filings;

-- staff comments or changes to disclosure in response to staff comments in the filings reviewed by the staff, do not foreclose the Commission from taking any action with respect to the filing;

-- the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very truly yours,
NESCO INDUSTRIES, INC.

Show Raw Text
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>nescosecresp-0ct2004.txt
<TEXT>
                             NESCO INDUSTRIES, INC.
                               305 Madison Avenue
                               New York, New York
                                      10165

                                        October 27, 2004

Securities and Exchange Commission
Washington, D.C. 20549

     Re: Form 8-K Item 4, filed October 6, 2004
            by Nesco Industries, Inc. ("Company")
            File#000-28307

Ladies and Gentlemen:

In further  response to comment letter dated October 14, 2004 from Ms.  Jennifer
Thompson, Staff Accountant, please be advised:

     --   the Company is aware that it is responsible  for adequacy and accuracy
          of the information in its filings;

     --   staff  comments or changes to disclosure in response to staff comments
          in the filings  reviewed by the staff, do not foreclose the Commission
          from taking any action with respect to the filing;

     --   the  Company  may  not  assert  staff  comments  as a  defense  in any
          proceeding initiated by the Commission or any person under the federal
          securities laws of the United States.

                                             Very truly yours,

                                             NESCO INDUSTRIES, INC.

                                             by: /s/ Matthew Harriton
                                                 Chief Executive Officer.

</TEXT>
</DOCUMENT>